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Commissioner of Internal Revenue Vs. Philippine Airlines, Inc.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus Philippine Airlines, inc., Respondent.

G.R. No. 180066 | 2009-07-07

D E C I S I O N


CHICO-NAZARIO, J.:

Before this Court is a Petition for Review on Certiorari, under Rule 45 of the Revised Rules of Court, seeking the reversal and setting aside of the Decision[1] dated 9 August 2007 and Resolution[2] dated 11 October 2007 of the Court of Tax Appeals (CTA) en banc in CTA E.B. No. 246. The CTA en banc affirmed the Decision[3] dated 31 July 2006 of the CTA Second Division in C.T.A. Case No. 7010, ordering the cancellation and withdrawal of Preliminary Assessment Notice (PAN) No. INC FY-3-31-01-000094 dated 3 September 2003 and Formal Letter of Demand dated 12 January 2004, issued by the Bureau of Internal...